What is the payer status in a payment order and how to fill it out. New procedure for paying insurance premiums

The status in the payment order in 2019 is information about the payer to the budget of the Russian Federation. The accountant must fill out field 101 without errors for the correct crediting of money. From October 2, 2017, new requirements apply, which you can learn about from the article.

The status in the payment order in 2019 is information about the payer to the budget of the Russian Federation. The specialist must indicate it accurately for the correct transfer of money. If the details are incorrectly indicated, the payment will be classified as unclear by the treasury, and it will take time to clarify it. The latest changes to this procedure, which came into force on October 2, 2017, were made by Order of the Ministry of Finance of Russia dated 04/05/2017 No. 58n"On amendments to Order of the Ministry of Finance dated November 12, 2013 No. 107n" The document makes amendments to the procedure for filling out payment orders when transferring money to the budget.

Sample payment order form

Features of filling out field 101. Examples of filling in when creating payments

The status of the document originator in the 2019 payment order is filled out based on the new requirements of the Ministry of Finance, which changed order No. 107n.

The value is encrypted with a two-digit code from 01 to 26. In connection with the transfer of control over the funds of insurance funds, except for contributions for injuries, to the Federal Tax Service from October 2, 2017, a specialist needs to pay attention to changes in payment codes for insurance premiums administered by the tax office. The Ministry of Finance has determined that when transferring insurance premium payments with the administrator code “182” (Tax), the following values ​​of field 101 are indicated:

• legal entities - “01”;
• IP - “09”;
• those engaged in private practice - “10”;
• lawyers - “11”;
• heads of peasant farms - “12”;
• individuals - “13”, etc.

Officials excluded code “14” because the banking payment system requires improvement ( Letter of the Federal Tax Service of Russia dated 02/03/2017 No. ZN-4-1/).

The most common cases of filling out field 101

Several special cases of filling out details

The status of the originator in the 2019 payment order may vary as follows:

• transfer of income tax. Income tax is paid by organizations - legal entities. Tax is paid on the profit received by the organization. The accountant should fill in the indicator “01” in field 101;
• transfer for compulsory pension insurance (hereinafter referred to as OPS) by the organization. Insurance companies on OPS are under the jurisdiction of the Tax Service. In field 101, the accountant must also indicate the indicator “01”;
• transfer of OPS IP. Compulsory insurance coverage for individual entrepreneurs, regardless of whether he pays them for himself or for his employees - the correct indicator is “09”;
• transfer of personal income tax. Personal income tax is a tax that organizations and individual entrepreneurs withhold from the income of their employees as a tax agent. The taxpayer status indicator in the payment order for 2019 personal income tax payments is “02”;
• transfer of sick leave to an employee. The payment goes to the employee, and not to the budget of the Russian Federation. Field 101 should be left blank;
• transfer of advance to employees. Advance payment is not made to the budget of the Russian Federation. Field 101 must be left blank;
• transfer to the counterparty for payment for information support services performed. The payment is not made to the budget of the Russian Federation. Field 101 is not filled in.

In the new year 2017, when transferring insurance premiums, many policyholders had a question - what payer status should be indicated in field 101 of the payment order? Until recently, the tax authorities did not provide any clarification on this matter, but now there is a precise answer to the question of status, which we will discuss in our material.

Filling out field 101

In 2017, the form of payment order for transfer Money from the current account remained the same (Appendix No. 3 to the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383P). The Rules for filling out payment slips, approved by Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n, also continue to apply.

In the payment order, each field to be filled out has its own number. Field 101 is intended to indicate the payer status. Status is a special code corresponding to the type of payment and payer. Field 101 needs to be filled in only when transferring tax, insurance and other obligatory payments, and when making settlements with ordinary counterparties, this field remains blank.

Until 2017, listing insurance premiums to extra-budgetary funds, policyholders entered code 08 in field 101, which designated the payer of contributions - a legal entity, individual entrepreneurs, private notaries and lawyers, the head of a peasant farm. This and other status codes were approved by order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n.

Payer status since 2017

As for insurance premiums for “injuries” transferred to the Social Insurance Fund, the previous value of the payer status should be indicated here - 08, since this type of contribution remained under the jurisdiction of the Social Insurance Fund and did not come under the control of the tax authorities.

Payment order for the transfer of insurance premiums

In addition to the changed status of the insurance premium payer (field 101), when filling out the payment form, you need to pay attention to the following points:

• Insurance premiums must be transferred to the Federal Tax Service from 01/01/2017, so in the “Recipient” field we indicate the Federal Tax Service and the corresponding tax office, which is the administrator of insurance premiums;
• We indicate the corresponding INN and KPP of the tax office - the recipient of the payment;
• BCC from 01/01/2017 are indicated depending on the period for which insurance premiums are paid. BCC for insurance premiums for periods earlier than 01/01/2017 differ from BCC for contributions for periods starting from 01/01/2017. New codes have also been introduced for policyholders transferring pension contributions at additional rates; now BCC for them are selected depending on the availability of results special assessments of working conditions.
• In terms of contributions for “injuries,” the BCC and other details have not changed since 2016.

Payments for insurance premiums in 2018-2019 must be filled out very carefully. Indeed, in case of an error, the payment will fall into the unknown, and sanctions will be applied to the taxpayer. In our article you will find information about changes in payment details for contributions, instructions for filling out payment slips for contributions and their samples.

If you do not have the opportunity to carefully study this material, we invite you to view our video on filling out payments for insurance premiums according to the updated rules.

What has changed in the details of the payment order for insurance premiums since 2017

Since 2017, in connection with the addition of Section XI to the Tax Code of the Russian Federation, the function of monitoring contributions from contributions has been transferred from the Pension Fund of the Russian Federation to the Federal Tax Service. That is, submission of calculations and payment of contributions must be made to the tax authorities:

• by location of organizations and their divisions;

Do you want to know interesting story about how two entrepreneur friends were looking for OKTMO? Then welcome to read our adventure article “OKTMO in a payment order (nuances)” .

KBK in payments for insurance premiums before 2017 and after

When choosing a BCC for contributions, you should be careful. So, from 2017, contributions must go to the Federal Tax Service - which means that instead of the previous first 3 digits “392”, “393” and “394” in the KBK we put the numbers “182”, meaning that control over the receipts from contributions is assigned to the tax service.

The remaining figures remain unchanged only if contributions are paid in 2017 for periods before the beginning of 2017 (until December 2016 inclusive). If payments are made for periods that began later than 2016, then for contributions directed to pension and social insurance, we indicate “1” in place of the 16th digit. And in terms of contributions for health insurance, we put “3” in place of the 17th digit. These changes apply to both insurance premiums calculated on payments in favor of employees and insurance premiums paid in a fixed amount from the income of an individual entrepreneur.

And one more important innovation regarding payments by entrepreneurs for insurance premiums for themselves (the so-called fixed insurance premiums):

for periods before 2017, insurance premiums calculated on the income of an entrepreneur not exceeding the maximum amount of this income established by law, and insurance premiums calculated on income exceeding the established limit, must be paid to different BCCs: to 182 1 02 02140 06 1100 160 and 182 1 02 02140 06 1200 160, respectively.

But for periods after 2016, fixed insurance contributions for pension insurance must be paid by entrepreneurs to the same KBK, regardless of the amount of income they were calculated from (more than 300,000 rubles or less): 182 1 02 02140 06 1110 160 .

In order to better imagine what has just been said, we suggest studying the table of compared BCCs:

Payment period
			2017-2018
	1 02 02010 06 1000 160	Insurance contributions for compulsory pension insurance (OPI) (insurance part)		1 02 02010 06 1000 160	Insurance premiums for compulsory health insurance for periods before 01/01/2017
				1 02 02010 06 1010 160	OPS (insurance part) for periods from January 2017
	1 02 02020 06 1000 160			1 02 02020 06 1000 160	Insurance premiums for compulsory health insurance (funded part)
	1 02 02090 07 1000 160	Insurance contributions for compulsory social insurance (OSI) in case of temporary disability and in connection with maternity		1 02 02090 07 1000 160	Insurance premiums for OSS in case of disability and in connection with maternity for periods before 01/01/2017
				1 02 02090 07 1010 160	Insurance premiums for OSS in case of disability and in connection with maternity for periods starting from January 2017
	1 02 02101 08 1011 160	Insurance premiums for compulsory medical insurance (CHI)		1 02 02101 08 1011 160	Insurance premiums for compulsory medical insurance for periods before 01/01/2017
	1 02 02103 08 1012 160	Insurance premiums for compulsory medical insurance for periods before 01/01/2012		1 02 02101 08 1013 160	Insurance premiums for compulsory medical insurance for periods from January 2017
	1 02 02103 08 1011 160	Fixed contributions for compulsory medical insurance transferred to the Compulsory Medical Insurance Fund		1 02 02103 08 1011 160
				1 02 02103 08 1013 160
	1 02 02140 06 1100 160	Fixed contributions to OPS (insurance part) from an entrepreneur’s income of less than 300,000 rubles		1 02 02140 06 1100 160	Fixed compulsory pension contributions for an insurance pension from an entrepreneur’s income below the mark of 300,000 rubles for periods before January 1, 2017
	1 02 02140 06 1200 160	Fixed contributions to the compulsory pension insurance pension (from the entrepreneur’s income received in excess of 300,000 rubles), transferred to the Pension Fund of the Russian Federation		1 02 02140 06 1200 160	Fixed contributions to OPS (insurance part) from the income of an entrepreneur who has exceeded the limit of 300,000 rubles for periods before January 1, 2017
				1 02 02140 06 1110 160
	1 02 02150 06 1000 160	Fixed compulsory pension contributions (funded part) transferred to the Pension Fund of the Russian Federation		1 02 02150 06 1000 160	Fixed contributions to mandatory pension insurance (funded part)

Have new BCCs been introduced for insurance premiums since 2019?

Since 01/01/2019, the values ​​of the BCC are regulated by Order of the Ministry of Finance dated 06/08/2018 No. 132n. But despite the fact that the codes have been approved by the new document, the main BCCs for insurance premiums have remained virtually unchanged. The main changes affected the KBC of penalties and fines in connection with a change in the gradation of contributions depending on the results of the labor assessment.

Thus, in 2019 the following BCCs for insurance premiums are in effect:

Type of insurance premium	KBK
	182 1 02 02010 06 1010 160
	182 1 02 02090 07 1010 160
	182 1 02 02101 08 1013 160
for injuries	393 1 02 02050 07 1000 160
on compulsory pension insurance in a fixed amount for individual entrepreneurs (including 1% contributions)	182 1 02 02140 06 1110 160
on compulsory medical insurance in a fixed amount for individual entrepreneurs	182 1 02 02103 08 1013 160
Additional contributions to compulsory pension insurance (for employees working in harmful conditions), If
	182 1 02 02131 06 1010 160
The tariff depends on the special assessment	182 1 02 02131 06 1020 160
Additional contributions to compensatory pension insurance (for employees working in difficult conditions), if
The tariff does not depend on the special assessment	182 1 02 02132 06 1010 160
The tariff depends on the special assessment	182 1 02 02132 06 1020 160

Instructions for preparing payment documents for the transfer of insurance premiums

So, we have familiarized ourselves with the rules for entering payment details into documents for payment of contributions. Let's move on to explanations on how to fill out a payment order for insurance premiums quickly and without errors.

What errors do tax authorities most often find in payment slips, see .

To make our further explanations more clear to you, we suggest studying a prepared example of filling out a payment slip for insurance premiums with pre-numbered parts.

Let's start with the header of our payment card.

The cells numbered “1” and “2” are intended for bank marks; fee payers do not need to fill them out.

In cell “3” we put the payment number assigned by the contribution payer.

In cell “4” enter the date the payment was generated. The date must be presented strictly according to the template: DD.MM.YY, where DD is the day, MM is the month, YY is the year.

In cell “5” we enter the payment method:

• “Electronically” - when the payment will be made electronically, for example, through a client bank;
• “Urgent” - when the payment needs to be made urgently;
• “By mail” - when making a payment by postal method.

In other cases, we leave this cell empty (for example, in the case when the payment is paid during a personal visit to the bank).

In cell “6” we indicate the status “01”.

In cells “7” and “8” we write down the payment amount in words and numbers, respectively.

In the part numbered “9”, we enter the following information about the contribution payer:

• TIN (10 digits for organizations and 12 for individual entrepreneurs);
• Checkpoint (if the payer is an individual entrepreneur, then leave the box with the checkpoint blank);
• name of the organization (IP);
• account number from which it is planned to make payment for insurance premiums;
• the name of the bank in which the payer’s account is registered, the bank’s BIC and its correspondent account.

Let's move on to the part marked "10". Here we enter information about the recipient: the tax authority to which the contribution should be transferred. In particular:

• the name of the bank where the Federal Tax Service account is registered;
• Bank BIC;
• do not fill out the correspondent account box;
• name of the tax authority and its bank account number.

In part “11” of our payment form, fill in the following cells:

• "Type of operation." We enter “01”, which means the type of document we are generating: “Payment order”.
• "Payment order". We put “5” (clause 2 of Article 855 of the Civil Code of the Russian Federation).
• “Code” (or unique payment identifier). We put “0”.

We do not indicate anything in the remaining fields.

Fill in part numbered “12”:

• OKTMO.
• Basis of payment. Here we put the letter combination we need:
• TP - current payments;
• ZD - payments for past billing periods (used for additional payments according to updated calculations);
• AP - payment according to the tax audit report;
• TR - payment at the request of the Federal Tax Service.
• Payment period. We indicate the period for which the contribution is paid in one of the following formats:
• MS.01.2019 - used for monthly payments of contributions;
• KV.01.2019 - used for additional payment of contributions according to updated calculations;
• GD.00.2018 - applies to additional payments of contributions based on updated calculations and decisions of tax audits.
• Document Number. We indicate “0”. If the payment is made according to an updated calculation or by decision of the Federal Tax Service, then enter the number of the updated calculation (or the decision number).
• Document date. We also indicate “0”. But if the payment is issued based on the results of submitting an updated calculation or additional charges for inspections, then we indicate the date of submission of the updated calculation (or the date of making a decision on the inspection).

We do not fill in the last cell.

In cell “13” we enter the purpose of the payment, i.e. we indicate the premium for what type of insurance and for what period we are going to pay.

In the final cell “14” electronic or handwritten signatures of persons who have the right to sign payments are placed. If the payment is transferred to the bank on paper, then in place of the letters “M. P." you need to put the seal of the organization (IP). If the payment is sent to in electronic format, then no printing is needed. Also, it is not placed if the organization (IP) renounced it voluntarily, guided by the provisions of the law “On the abolition of the mandatory seal...” dated 04/06/2015 No. 82-FZ (for LLCs and JSCs), clause 3 of Art. 23 of the Civil Code of the Russian Federation and FAS resolution No. F03-A51/08-2/3390 of September 12, 2008 (for individual entrepreneurs).

It should be taken into account that when paying contributions to the Federal Tax Service in 2018-2019 for the same type of insurance, but for different periods, the information in the details will vary. Which ones exactly - see the two examples of payments below.

A clear example of filling out a payment order for the payment of insurance premiums to the Federal Tax Service for periods starting from 2017 (sample payment order)

Smiley LLC is located in the Khoroshevsky municipal formation of Moscow and is serviced by the Federal Tax Service No. 14 in Moscow. Based on the results of its activities in January 2019, the company accrued contributions to compulsory pension insurance in the total amount of 76,530 rubles.

An example of a payment form for the payment of insurance premiums for 2018, completed using the above data, is presented below.

How to fill out a payment document for payment of insurance premiums to the tax office for periods before 2017 (sample payment form)

Let's continue our example. In March 2019, Smiley LLC discovered an error in its calculations for contributions for 2016. Based on the results of the formation of the updated calculation, it turned out that the company underpaid pension insurance contributions to the Pension Fund in the amount of 5,670 rubles.

Below is a sample payment slip for the payment of insurance premiums to the Federal Tax Service for 2016, drawn up according to the above example.

“Fill out the payment order”. You will be shown the picture instructions below on how to fill out a payment form for contributions using this service.

Results

Since 2017, taking into account changes, 3 details are filled in in payment slips for the payment of insurance premiums: KBK, information about the recipient and the payer status number. The remaining details of the payment document for contributions remain the same.

If you have any questions, visit our group on VK. We're just discussing

In field 101 Payer status, the organization enters code 01 if it is a taxpayer. If you transfer tax as a tax agent, you must enter code 02.

Taxpayers who are individual entrepreneurs enter code 09 in the field (Appendix 5 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013), for example, when paying the minimum tax on the simplified tax system. With this status, the TIN or UIN must be filled in (field 22).

Payment order in 2017 with status 01

Payment order in 2017 with status 02

Attention! You are reading a useful article for an accountant!

Payer status when paying insurance premiums in 2017

At the beginning of 2017, when companies first began paying insurance premiums to tax authorities, a problem arose - what payer status should be indicated on the payment slip.

Before last moment The tax authorities could not decide on the status of the payer in the payment order for insurance premiums.

In field 101 of the contribution payment slip, status 14 must be entered. This conclusion was reached by the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation in a joint letter dated January 26, 2017 No. BS-4-11/ /NP-30-26/947/02-11-10/ 06-308-P. True, this did not add clarity. And in January, the Federal Tax Service completely confused everyone with their payer status. The service decided that since contributions must be paid according to the KBK, which begin with 182, then status 08 is no longer suitable. On January 16, the Federal Tax Service officially announced on nalog.ru that the correct status in the payment order is 14 Taxpayer making payments to individuals (section News dated January 16, 2017). The Federal Tax Service agreed on the same status with the funds in a joint letter.

However, it was impossible in practice to do as the Federal Tax Service wanted. Banks do not allow payments with status 14. In order for the payment to go through, you must fill in the order with a UIN of 25 characters or an INN of 12 characters (clause 4 of Appendix 2 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). At the same time, companies do not have a UIN, and the organization’s TIN has 10 digits, not 12.

In a new letter dated 02/03/2017 No. ZN-4-1/, the Federal Tax Service came to the conclusion that in field 101 companies should still put the payer status as 01, not 14. The tax authorities argued their new position by saying that banks do not miss payments from status 14. And in order for them to do this, admission programs need to be improved. This work will take more than six months. Therefore, in order for the bank to process payments without problems, the Federal Tax Service agreed to status 01. Inspections will maintain payment cards for contributions with the same status. If the company previously paid contributions with a status that differs from 01, the inspectors themselves will recode all payments in the cards.

Field 101 in a payment order from 2017 sample

code 01, if the company is a taxpayer.

Sample payment order in 2017 (payer status 01)

In field 101 Payer status must be entered code 02, if the company is a tax agent when transferring tax.

Sample payment order in 2017 (payer status 02)

In field 101 Payer status must be entered code 09, since this is the code that taxpayers – individual entrepreneurs – set.

Sample payment order in 2017 (payer status 09)

Payer status in a payment order in 2017: what colleagues do

At the beginning of the year, there was confusion about what payer status should be filled in in field 101 of the payment order for contributions. Tax officials disagreed. Some suggested, as before, putting the code 08, others suggested writing 01, and others - 14. We decided to find out from our colleagues what status they fill in field 101.

15% of colleagues do the same.

“We set code 14 for insurance premiums,” says Marina Zhdanova, Chief Accountant LLC bdquo;SantehAllianceldquo;, St. Petersburg. “This is how tax officials in our region recommend filling out payment slips.”

41% of colleagues do the same.

“Since January, the contributions have been transferred to the inspectorate, so we are filling out payer status 01,” says Evgenia Rogova, chief accountant of MashStation LLC, Moscow. “With code 08 or 14, our bank does not miss payments.”

44% of colleagues do the same.

“We are writing status 08, this is what our bank informed us,” Anna Trofimova, chief accountant of TradeKostyumldquo LLC, Perm, shares her experience. - The Ministry of Finance approved the rules for filling out payment slips by order No. 107n dated November 12, 2013. There were no changes to it. Codes 01 and 14 are not suitable for contributions, because these statuses are assigned by tax payers.”

An innovation in the fulfillment of the obligation to pay taxes, fees, insurance premiums and other payments in budget system RF is the possibility of its implementation by another person (instead of the taxpayer, tax agent, payer of fees, insurance premiums) (clauses 1, 8, 9 of Article 45 of the Tax Code of the Russian Federation as amended Federal Law dated November 30, 2016 No. 401-FZ). Let's find out how in this case the payment order should be filled out so that there is no doubt about who paid the tax (other payment) and for whom.

The rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation were approved by Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n. Taking into account the changes made to Art. 45 of the Tax Code of the Russian Federation, according to which taxpayers are allowed to pay taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation through other persons, this document was adjusted by Order of the Ministry of Finance of the Russian Federation dated 04/05/2017 No. 58n, effective from 04/25/2017. The Federal Tax Service warned about what specific changes are being prepared in Letter No. ZN-3-1/1850@ dated March 17, 2017.

Please note: The Tax Code does not provide for restrictions on the possibility of paying taxes for taxpayers, both individuals and legal entities (letters of the Ministry of Finance of the Russian Federation dated 04/07/2017 No. 03-02-08/20918, dated 04/03/2017 No. 03-02-07/2 /6675).

When drawing up orders to transfer funds to pay someone else's taxes, you should pay attention to the procedure for filling out the following fields:

• "TIN" of the payer;
• "Checkpoint" of the payer;
• "Payer";
• "Purpose of payment";
• “101” - “Payer status”.

Let us dwell in more detail on filling out each of the listed fields in the payment order (the form of this document is given in Appendix 2 to the Regulations on the Rules for the Transfer of Funds, approved by the Central Bank of the Russian Federation on June 19, 2012 No. 383-P).

INN and KPP of the payer

Let's start with the payer's "TIN" (in the payment order the number of this requisite- 60). Here, according to clause 4 of Rules 1, the TIN of the payer whose obligation to pay is recorded tax payments, insurance premiums and other payments are fulfilled. If the payer does not have - individual The TIN in the payer’s “TIN” details shall indicate zero (“0”).

It is clear that the following details (“KPP” of the payer, number 102) reflect the value of the KPP of the payer, whose obligation to pay tax payments, insurance premiums and other payments is fulfilled. When fulfilling the obligation to pay payments for individuals, zero (“0”) is indicated in the payer’s “KPP” details.

Payer

But the “Payer” detail (number 8) already reflects information about the payer who directly makes the payment (that is, another person). And this is quite logical, because the payer is the bank client (account owner) who issued the order to transfer funds. The procedure for filling out this field depends on who specifically acts as the payer:

• entity in details number 8 reflects its full or abbreviated name;
• IP - last name, first name, patronymic (if any) and in brackets - “IP”;
• a notary engaged in private practice - last name, first name, patronymic (if any) and in brackets - “notary”;
• lawyers who have established law offices - last name, first name, patronymic (if any) and in brackets - “lawyer”;
• heads of peasant (farm) households - last name, first name, patronymic (if any) and in brackets - “peasant farm”;
• individual - last name, first name, patronymic (if any) of an individual fulfilling the payer’s obligation to make payments to the budget system of the Russian Federation.

Purpose of payment

The details “Purpose of payment” (number 24) additionally reflect (clause 5, clause 13 of Rules 1):

• INN and KPP of the person making the payment (only INN for individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, heads of peasant farms, individuals). This information is reflected first in the commented field. In this case, the “//” sign is used to separate information about the TIN and the checkpoint. The same sign is used to separate information about the payer from other information indicated in the details under number 24;
• name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is fulfilled. Filled out in the same order as the “Payer” field (number 8). The only thing is that if the taxpayer is an individual, in addition to the last name, first name, patronymic (if any), you must also indicate his registration address at the place of residence or stay (if there is no place of residence). To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used.

Payer status

In detail “101” of the payment document for the transfer of funds to the budget by another person, it is necessary to reflect the indicator of the status of the payer whose obligation is being fulfilled. At the same time, the question of what should be the status of the payer of insurance premiums, thanks to Order of the Ministry of Finance of the Russian Federation No. 58n, has been finally resolved. Let us present those indicators of field 101 that may be useful to enterprises (IEs) operating in the catering sector (Rules 5).

Field indicator value "101"	Payer status
	Taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - legal entity
	Tax agent
	Participant foreign economic activity- entity
	Payer - a legal entity, individual entrepreneur, a notary engaged in private practice, a lawyer who has established a law office, the head of a peasant farm, transferring funds to pay payments to the budget system of the Russian Federation (with the exception of taxes, fees, insurance premiums and other payments administered by tax authorities)
	Taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - individual entrepreneur
	Participant in foreign economic activity - individual entrepreneur
	Organizations and their branches that have drawn up an order for the transfer of funds withheld from wages(income) of a debtor - an individual to repay debts on payments to the budget system of the Russian Federation on the basis of a writ of execution sent to the organization in the prescribed manner

Examples of filling out payment orders

To consolidate the above, we will give examples of filling out a payment order for the payment of someone else's taxes (insurance contributions).

Example 1. LLC "Cafe "Pugovka" (TIN 5253855520, KPP 525301001) and individual entrepreneur Sergey Mikhailovich Berezkin (TIN 525685875257) agreed that the entrepreneur in April 2017, in order to pay off the debt to the company, will transfer it to the budget for him advance payment for the first quarter of 2017 for the single tax paid in connection with the application of the simplified tax system (taxable object “income”) in the amount of 85,000 rubles. The entrepreneur has a current account No. 40702810861080000956 with the Volga-Vyatsky Bank of PJSC Sberbank (GRKTs GU Bank of Russia for the Nizhny Novgorod Region).

Example 2. Let's change the conditions of example 1. The company and the entrepreneur agreed that the former would transfer insurance contributions for compulsory pension insurance for employees for April 2017 in the amount of 27,600 rubles to the budget for the individual entrepreneur in May 2017. The company has a current account No. 40702810751080000372 in the same bank as the individual entrepreneur.

If an organization wants to pay someone else’s taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation, it is it that acts as the payer, therefore, in the payment order, its full or abbreviated name is indicated in the “Payer” field (number 8). If the payer is an individual entrepreneur, his last name, first name, patronymic (if any) are reflected in the named field, and “Individual Entrepreneur” in brackets. At the same time, the details of the “TIN”, “KPP” of the payer and “Payer Status” (numbers 60, 102 and 101, respectively) record the data of the person whose duty is being fulfilled. Particular attention should be paid to the order in which the “Payment Purpose” field is filled out. Here, first of all, the TIN and KPP of another person (the one who performs someone else’s duty) are reflected, then the name of the payer whose duty is performed.